Govt vide notification no 38/2020 dated 05.05.2020 had notified the fifth amendment to CGST Rules containing two amended.
1. Inserting the second proviso to Rule 26(1) providing for the filing of GSTR 3B by companies with EVC without use of Dsc during the period 21.04.2020 to 30.06.2020.
2. Inserting Rule 67A providing for NIL GSTR 3B by SMS. It was notified that this will be effective form a date notified later.
Govt vide notification 44/2020 dated 08.06.2020 has notified 08.06.2020 as the date for coming into effect of rule 67A. Following is the procedure for filing NIL GSTR3B through SMS.
Who can file NIL GSTR 3B?
Who have not made any sales (outward supply) for the period
Who doesn't have any Reverse Charge (RCM) Liability.
Who not intend to take any input tax credit for the period
Who don't have any late fee or other liability of the earlier period to be paid in this period.
How to file NIL GSTR 3B through SMS?
Following is the procedure to be followed for filing NIL GSTR 3B through SMS.
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For example, if you wish to file NIL GSTR 3 for the month of May 2020 for GTIN 29AJBPLD2419C1ZT, the format of the message shall be as follows
NIL 3B 29AJBPD2419C1ZT 052020
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For example, if the validation code received is 56789, validation SMS should be in the following format - CNF 3B 56789
Validation code received is usable only once, and shall be valid for 30 minutes.
In case SMS fails validation, instead of validation code Error Message will be received, which needs to look into and addressed.
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In case you need any further assistance regarding GSTR 3b return filing, please feel free to get in touch with our team of GST Consultants in Bangalore.